International Accounting and Multinational Enterprises
Make informed decisions in today's dynamic international business environments International accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide.\ Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black's International Accounting and Multinational Enterprises focuses on...
Search in google:
Make informed decisions in today’s dynamic international business environmentsInternational accounting has never been so exciting. Not only is the pace of international business, finance, and investment rapidly increasing, but we are also moving closer than ever before toward a convergence of accounting standards worldwide. Updated and revised to keep pace with these changes, this Sixth Edition of Radebaugh, Gray, and Black’s International Accounting and Multinational Enterprises focuses on international business strategies and how accounting applies to these strategies. You’ll learn how to use financial and accounting information across borders, and make more informed decisions in an increasingly complex international business environment. The authors also explain the key factors, including cultural differences, that influence accounting standards and practices in different countries, and how those factors impact the harmonization of standards worldwide. New to This Edition:New coauthor, Ervin L. Black of Brigham Young University.Updated coverage on corporate governance, Sarbanes-Oxley, the Public Company Accounting Oversight Board (PCAOB), and how these forces affect U.S.-based multinationals, as well as companies in other countries.Increased coverage of the efforts of the International Accounting Standards Board (IASB) to establish a uniform set of International Financial Reporting Standards (IRFS) worldwide and its interface with different national standard setters, especially the FASB. Special attention is given to the experience of the European Union and Australia in adopting IFRS in 2005.A web-based International Accounting Practice Problem, which helps students see how to apply IFRS to a set of transactions.Brief, user-oriented examples called Strategic Decision Points at the beginning of each chapter.Expanded end-of-chapter material, including more discussion questions and exercises.New cases (two per chapter) on the web.Accounting for foreign exchange is now covered in two chapters. One chapter focuses on accounting issues, and the other chapter, which is new, focuses on foreign exchange risk management. Booknews Encompassing recent developments such as the North American Free Trade Agreement (NAFTA) and the new World Trade Organization, Radebaugh (Brigham Young U.) and Gray (U. of Warwick) aim to prepare students for studying and participating in the global economy. To this end, they provide expanded coverage of the nature of foreign exchange markets, exchange rates, and have added China and Brazil to their comparative analyses of accounting systems. Chapters on 20th and 21st century international dimensions of accounting, financial analysis, reporting, management control, auditing, and taxation include objectives, a summary, discussion points, and actual (usually) multinational enterprises (MNE) case studies. Annotation c. by Book News, Inc., Portland, Or.
Ch. 1International Dimensions of Accounting and Control1Ch. 2International Business and Multinational Strategy19Ch. 3Accounting Systems in the Global Environment46Ch. 4International Patterns of Accounting Development66Ch. 5Comparative International Accounting Systems and Practices87Ch. 6Pressures for International Accounting Harmonization and Disclosure167Ch. 7Multinational Management Perspectives on Information Disclosure and Regulation203Ch. 8International Business Combinations and Consolidations250Ch. 9International Accounting for Goodwill and Intangibles268Ch. 10International Segmental Reporting300Ch. 11Accounting for Price Changes and Inflation Internationally330Ch. 12Accounting for Foreign Currency Transactions and Foreign Currency Derivatives364Ch. 13Translation of Foreign Currency Financial Statements406Ch. 14Comparative International Analysis of Financial Statements452Ch. 15International Disclosure Trends and Financial Analysis484Ch. 16Management Control of Global Operations518Ch. 17International Performance Evaluation and Budgeting549Ch. 18International Product Costing and Transfer Pricing579Ch. 19International Taxation608Ch. 20External Auditing of Foreign Operations636Ch. 21Global Accounting Issues for the Twenty-first Century667Name and Company Index681Subject Index685
\ BooknewsEncompassing recent developments such as the North American Free Trade Agreement (NAFTA) and the new World Trade Organization, Radebaugh (Brigham Young U.) and Gray (U. of Warwick) aim to prepare students for studying and participating in the global economy. To this end, they provide expanded coverage of the nature of foreign exchange markets, exchange rates, and have added China and Brazil to their comparative analyses of accounting systems. Chapters on 20th and 21st century international dimensions of accounting, financial analysis, reporting, management control, auditing, and taxation include objectives, a summary, discussion points, and actual (usually) multinational enterprises (MNE) case studies. Annotation c. by Book News, Inc., Portland, Or.\ \
